Faculty: Marco J. Malandra Tags: Implicit RateInitial Direct Costlcdlease commencement datelease incentiveOperating Leasesright-of-use
Constructive Capitialization of Leases Total Running Time: 11:02 journal entries, Operating Leases Constructive Capitialization of Leases
Lease Accounting 3: Allocating Lease Cost to Components Total Running Time: 06:37 Initial Direct Cost, Lease Component, Non-lease component Lease Accounting 3: Allocating Lease Cost to Components
Lease Accounting 5: Lessor Lease Classification Total Running Time: 10:23 Bargain Purchase Option (BPO), Implicit Rate, Operating Leases, Residual Value Guarantee (RVG) Lease Accounting 5: Lessor Lease Classification
Lease Accounting 7: Lessee Operating Lease – Subsequent Measurement Total Running Time: 09:42 Balance Sheet (BS), book value, Operating Leases, T-Account Lease Accounting 7: Lessee Operating Lease – Subsequent Measurement
Lease Accounting 9: Lessee Finance Lease Total Running Time: 08:25 Bargain Purchase Option (BPO), Initial Direct Cost, lcd, lease commencement date, lease incentive, right-of-use Lease Accounting 9: Lessee Finance Lease
Lessee’s Lease Amortization Schedule Entries and FS Effects Total Running Time: 21:53 Bargain Purchase Option (BPO), Capital Leases, financial statements, net income, Operating Leases Lessee’s Lease Amortization Schedule Entries and FS Effects
Review of Lease Accounting Total Running Time: 22:38 Asset, Capital Leases, Liability, Operating Leases Review of Lease Accounting
Types of Leases Lease Terms Parties and Concepts Total Running Time: 19:06 Bargain Purchase Option (BPO), Capital Leases, Operating Leases, transfer of title Types of Leases Lease Terms Parties and Concepts
